State Act

THE UTTAR PRADESH MUNICIPAL CORPORATION ACT, 1959

173- (1) For the purposes of sub-section (1) of section 172 property taxes shall comprise the following taxes which shall subject to the exceptions, limitation and conditions hereinafter provided, be levied on buildings and lands in the City- (a) a general tax which may be levied, if the [Corporation]2 so determines, on a graduated scale; (b) a water tax; (c) drainage tax leviable in the areas provided with sewer system by the [Corporation]2; (d) a conservancy tax in areas in which the [Corporation]2 undertakes, the collection; removal and disposal of excrementious and , polluted-matter from privies, urinal and cesspools. (2) Save as otherwise expressly provided in this Act or rules made thereunder, these taxes shall be levied on the annual value of buildings or land, as the case may be : Provided that the aggregate of the property taxes shall in no case be less than 15 per cent nor more than 25 per cent of the annual value of the building or land or both assessed to such taxes.